On 22 December, the European Commission issued 2 proposals. One proposal deals with the introduction of the global minimum tax in the EU by 2023. The EU proposal deviates from the OECD proposal on a number of topics. Find out how the proposal will look like in this Tax Bites episode with Jean-Philippe van West and Isabel Verlinden.
In addition, we also discuss the proposed directive covering the ‘unshelling’ of the EU: the proposed ATAD 3, or should we say, ‘new DAC’. Let us know what you think!
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- Accounting and Tax Compliance
- Base erosion and profit shifting (BEPS)
- Corporate income tax
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- Financial Services Tax & Regulatory
- International taxation
- Tax challenges arising from the digitalisation of the economy/Global anti-base erosion (GloBE)
- Tax controversy and dispute resolution (TCDR)
- Transfer pricing
